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2018 (9) TMI 28 - AT - Service TaxPrinciples of Natural Justice - case of appellant is that Revenue has added the transactions in respect of service and sale on which UPVAT was paid towards consideration for providing services as a result demand is not worked out on the basis of facts - Held that:- The impugned order is issued without following the principle of natural justice. Therefore, the same is not sustainable in law - the matter remanded back to the Original Authority with directions to offer an opportunity of personal hearing to the appellant - appeal allowed by way of remand.
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